Article Per Year (5 Year)
p-Index From 2020 - 2025
3.096
P-Index
This Author published in this journals
All Journal Pakem : Jurnal Pengabdian Kepada Masyarakat Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Pendidikan Geografi Unpatti JENDELA PENGETAHUAN Jurnal Pengabdian kepada Masyarakat Arumbai ATOM : Jurnal Riset Mahasiswa Jurnal Pendidikan Ekonomi Jurnal Pengabdian kepada Masyarakat Arumbai
Tomasoa, Theodora Florence
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Transportation Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JENDELA PENGETAHUAN

 1 
Pengaruh Kualitas Pelayanan Aparatur Pajak terhadap Kepuasan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Piru Latue, Linda Wati; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
JENDELA PENGETAHUAN Vol 18 No 2 (2025): JENDELA PENGETAHUAN
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jp18iss2pp348–359

Abstract

The quality of tax apparatus services plays a vital role in improving taxpayer compliance and satisfaction. This study aims to analyze the effect of tax apparatus service quality on the satisfaction of individual taxpayers at KP2KP Piru. A quantitative approach was employed by distributing questionnaires to 30 taxpayer respondents, with data analyzed using simple linear regression through SPSS version 26. The findings reveal that the quality of tax apparatus services has a positive and significant effect on taxpayer satisfaction. This result confirms that tangibles, reliability, responsiveness, assurance, and empathy dimensions contribute to increasing taxpayers’ satisfaction with the services received. In conclusion, improving service quality is a key factor in encouraging taxpayer compliance. The study implies that tax officers should enhance service speed, procedural consistency, and empathetic attitudes toward taxpayers. Recommendations are directed to tax institutions to continuously improve staff competence and provide more optimal service facilities.
Co-Authors Afiati, Wa Ode Belasa, Hamin Berbiru, Sanci Fatmawati, Fatmawati Kainama, Frilya Enjels Kainama, Maryoni Stevanny Kevin Hermanto Tupamahu Latue, Linda Wati LATUSERIMALA, GERALD Manuhuttu, Silvia Manuhutu, Venlly Debora Nauwe, Chrisme Ferlian Nukuhehe, Dian Sukma Parinussa, Aryance Pemasela, Maslury Putuhena, Meivi Sali Rehatta, Geradin Sinay, Francisca Riconita Suku, Saleh Syahrina Noormala Dewi, Syahrina Noormala Tahalua, Inda Sari Tomasoa, George Richard Ubra, Franklin William Warbanaran, Imelda Dina